10/05/2026
Hotel & restaurant GST is not just about applying 5% or 18%.
The correct rate depends on room value, restaurant type, specified premises status, ITC eligibility and declaration filing.
From 22 September 2025, hotel accommodation GST structure has changed, and hotels must carefully review:
✅ Room tariff / actual room value
✅ Standalone vs hotel restaurant
✅ Specified premises status
✅ 5% without ITC vs 18% with ITC
✅ Annexure VII / VIII / IX declarations
✅ Correct invoice treatment
A small billing mistake today can become a GST notice tomorrow.
So before billing, claiming ITC, or planning restaurant pricing — review the structure properly.
Bill right. Claim right. Plan right.
📩 DM now for expert GST hospitality guidance.
RAELS Tax Consultant Services